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Simplified Imputation System presentation

Published on 18 Nov 03 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:
- significant changes introduced by the simplified imputation system (SIS)
- operation of the benchmarking and anti streaming rules
- treatment of losses
- implications of SIS for consolidated entities
- changes covered in the September bills brought before Parliament in TLAB 8 dealing with franking deficit tax offsets and franking of non share dividends.

Author profile:

Lutz HEIM
Lutz is Director of Tax Consulting with Jaquillard & Co. in Adelaide. He consults in a wide variety of tax issues, including corporate tax, CGT, expatriate and international tax. Lutz has worked for both a major accounting firm and revenue offices in Australia and Papua New Guinea in the past.
Current at 23 August 2004

 
Individual sessions

Tax Update

Author(s):  John YEATMAN

Materials from this session:

Simplified Imputation System

Author(s):  Lutz HEIM

Materials from this session:

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